https://www.taxtmi.com/caselaws?id=759517 A consolidated show cause notice covering multiple GST periods under Section 73 of the CGST Act was held impermissible because limitation under Section 73(10) is linked to the due date for the annual return of the relevant financial year, requiring year-wise examination of liability and time limits. Notices for distinct assessment years must therefore be issued separately. On that basis, the common notice covering 2019-20 to 2023-24 was invalid and liable to be quashed. en-us Wed, 07 Aug 2024 00:00:00 +0530 Wed, 18 Feb 2026 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759517 A consolidated show cause notice covering multiple GST periods under Section 73 of the CGST Act was held impermissible because limitation under Section 73(10) is linked to the due date for the annual return of the relevant financial year, requiring year-wise examination of liability and time limits. Notices for distinct assessment years must therefore be issued separately. On that basis, the common notice covering 2019-20 to 2023-24 was invalid and liable to be quashed. Case-Laws GST Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759517